26. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.

The Principal Act is hereby amended -

(a) in Chapter 1 of Part 15, by the insertion in Part 2 of the Table to section 458 of "Section 474A" after "Section 474",

(b) in Chapter 2 of Part 15, by the insertion of the following section after section 474:

"474A. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.

(1) In this section -

'academic year', in relation to an approved course, means a year of study commencing on a date not earlier than the 1st day of August in a year of assessment;

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'dependant', in relation to an individual, means a spouse or child of the individual or a person in respect of whom the individual is or was the legal guardian;

'the Minister' means the Minister for Education and Science;

'qualifying college' means any university or similar institution of higher education in a Member Sta

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